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Innovation Ecosystem Model To Achieve Sustainability In Palm-Oil Biofuel Development In Indonesia, Fanny Rahmadhitya, Avanti Fontana, Ignatius Heruwasto Oct 2026

Innovation Ecosystem Model To Achieve Sustainability In Palm-Oil Biofuel Development In Indonesia, Fanny Rahmadhitya, Avanti Fontana, Ignatius Heruwasto

Journal of Environmental Science and Sustainable Development

Achieving sustainable expansion of Indonesia’s palm-oil biofuel sector requires overcoming two interconnected challenges: ecological limits on feedstock expansion and weak translation of research into industry adoption. Although innovation ecosystem research emphasizes multi-actor collaboration, existing innovation ecosystem research provides limited understanding of how governance and innovation intermediation can bridge these gaps in the palm oil biofuel sector. Using a constructivist grounded theory approach, the study draws on 12 semi-structured interviews with key policymakers, industry practitioners, and researchers, analyzed using constructivist grounded theory (CGT) and triangulated with policy documents and a structured comparison with Malaysia. The findings reveal two interconnected bottlenecks. First, …


The Influence Mechanism Of Patent Pool Relationships On Collaborative Innovation Performance: Evidence From Mpeg La, Liubin Lai, Hua Xie, Chen Peng, Lin Chen Oct 2026

The Influence Mechanism Of Patent Pool Relationships On Collaborative Innovation Performance: Evidence From Mpeg La, Liubin Lai, Hua Xie, Chen Peng, Lin Chen

Journal of Scientific Information Research

[Purpose/significance] Collaborative innovation is an important means of breaking through one's own resource bottlenecks and achieving technological upgrading. Studying the impact of patent alliance relationships on collaborative innovation performance among alliance partners is of significant importance, and at the same time, it provides guiding value for enterprises in effectively utilizing patent alliances to promote open innovation. [Method/process] Based on the panel data of more than 5 000 pairs of MPEG LA members, this paper focuses on the alliance network of patent pools.A fixed effects negative binomial regression model was used to analyze the influence mechanism of alliances within patent pools …


Research On Quantitative Assessment And Optimization Path Of China's Future Industrial Policy From The Three-Dimensional Perspective Of "Theme-Tool-Effectiveness", Xiao Liu, Lei Wu, Yanfei Song, Xintong Huang Oct 2026

Research On Quantitative Assessment And Optimization Path Of China's Future Industrial Policy From The Three-Dimensional Perspective Of "Theme-Tool-Effectiveness", Xiao Liu, Lei Wu, Yanfei Song, Xintong Huang

Journal of Scientific Information Research

[Purpose/significance] Policies serve as a critical safeguard for guiding cutting-edge technological innovation and fostering a modern industrial system. Systematically evaluating the future industrial policy system and exploring its optimization paths are of great significance for enhancing the scientificity of policies and strengthening industrial competitive advantages. [Method/process] Based on a three-dimensional of framework "theme-tool-effectiveness", this study conducts a systematic quantitative assessment of 19 provincial-level future industry policies in China using a combination of content analysis, LDA-based topic modeling, and the PMC index approach. [Result/conclusion] The research indicate that while the thematic coverage is comprehensive, coordination is fragmented. Stronger links are needed …


Testing Personalization In Llm-Based Mental Health Support: A Proposed Experimental Design For College Students, Tchalim P. Agninoube, Greg Williams Oct 2026

Testing Personalization In Llm-Based Mental Health Support: A Proposed Experimental Design For College Students, Tchalim P. Agninoube, Greg Williams

Annual DBA Scholars Conference

Rising student mental health demand has outpaced campus counseling capacity. This paper proposes a 2x2 between-subjects experimental design to test whether a personalized LLM-based chatbot, grounded in just-in-time adaptive intervention principles and cognitive load theory, provides better short-term anxiety reduction than a standard chatbot across stress and neutral contexts. The personalized chatbot uses wearable stress data, sleep quality, self-reported overwhelm, and support preferences to select between low-load and elaborative support paths. The design contributes a practical framework for evaluating personalization in AI-driven mental health tools and informs scalable, responsible institutional deployment.


Bridging Awareness And Action: A Multilevel Model Of Organizational Learning, Safety Climate, And Sickle Cell Trait Safety Compliance, Kimberly Snowden Oct 2026

Bridging Awareness And Action: A Multilevel Model Of Organizational Learning, Safety Climate, And Sickle Cell Trait Safety Compliance, Kimberly Snowden

Annual DBA Scholars Conference

Despite the existence of NCAA and National Athletic Trainers’ Association guidelines, preventable sickle cell trait (SCT)-related adverse events continue to occur in athletic settings. This study examines how organizational learning capacity, safety climate, leadership commitment, and individual risk perception influence compliance with SCT safety protocols and related safety outcomes. Drawing on Organizational Learning Theory, Safety Climate Theory, and the Health Belief Model, the study proposes a multilevel framework tested through an explanatory sequential mixed-methods design. Findings are expected to identify organizational predictors of compliance and provide practical recommendations to strengthen SCT safety implementation and reduce preventable athlete harm.


The Paradoxes Of Mental Health Disclosure In The Workplace: What Employee Voices Reveal About Courage And Organizational Culture, Steve G. Winkel D.B.A. Oct 2026

The Paradoxes Of Mental Health Disclosure In The Workplace: What Employee Voices Reveal About Courage And Organizational Culture, Steve G. Winkel D.B.A.

Annual DBA Scholars Conference

The lived experience of mental health disclosure is deeply paradoxical. Drawing on thematic analysis of qualitative data from 572 U.S. employees with diagnosed mental health conditions — 282 of whom disclosed to a manager or HR professional — this paper presents three central paradoxes: (1) disclosure normalizes experience but does not neutralize vulnerability; (2) the same conversation produces both safety and stigma; and (3) disclosure requires courage, revealing the inadequacy of existing organizational norms. A constructivist grounded theory approach guided the inquiry. Theoretical implications for stigma management theory (Goffman, 1963) and psychological safety research (Edmondson, 1999) and practical implications for …


Money Talks: What Parents Are And Aren’T Teaching Kids About Financial Literacy, Joseph D. Foresi, Robert J. Glew Oct 2026

Money Talks: What Parents Are And Aren’T Teaching Kids About Financial Literacy, Joseph D. Foresi, Robert J. Glew

Annual DBA Scholars Conference

Financial literacy among young adults remains low despite the family's central role in early financial socialization. This study examines the relationship between parental financial socialization and children's financial literacy, extending the LeBaron-Black et al. (2022) parent financial socialization survey to incorporate cornerstone financial literacy concepts including budgeting, saving, borrowing, and investing (Redmund, 2010). Survey results reveal that while many parents introduce their children to basic financial concepts, they systematically fall short of teaching the foundational literacy skills associated with long-term financial well-being.


Ai Readiness Of Operations & Finance Professionals In A Large Urban Public School District Amidst Ai-Driven Digital Transformation, Adetunji Onamade Oct 2026

Ai Readiness Of Operations & Finance Professionals In A Large Urban Public School District Amidst Ai-Driven Digital Transformation, Adetunji Onamade

Annual DBA Scholars Conference

This qualitative study examined AI readiness among Operations and Finance professionals in a large urban public school district, a public-sector workforce underexamined in the AI adoption literature. Using a grounded theory approach, data from 24 interviews and three focus groups (37 participants) produced 164 codes across 12 themes. Findings converge on a single proposition: AI readiness in this District is an organizational infrastructure problem, not a technology problem. Two theoretical contributions emerged: the Organizational AI Readiness Infrastructure Framework, a three-level diagnostic model, and the AI Readiness Conditions Model, a five-stage prescriptive sequence from governance through systemic transformation.


Internship Factors That Affect Job Pursuit Intention In Nonmetropolitan Areas, Alex R. Henkel Oct 2026

Internship Factors That Affect Job Pursuit Intention In Nonmetropolitan Areas, Alex R. Henkel

Annual DBA Scholars Conference

Demographic trends show an outmigration of young adults from areas outside metropolitan areas, leaving employers and colleges looking for ways to reduce or reverse the trends. This mixed methods explanatory sequential study seeks to explain how internships relate to college graduates’ post-graduation plans via a study population of approximately 630 college seniors in a nonmetropolitan regional college. The study will survey students via two waves followed by in-person interviews using an integrated model combining Job Embeddedness Theory and Job Characteristics Model in a novel application that may suggest new approaches for internship programs to retain young people in nonmetropolitan areas.


Leadership Adaptation In Persistent Turbulence: An Empirical Model Of Sensemaking, Sensegiving, Preparedness, And Human Capacity, Daragh King Oct 2026

Leadership Adaptation In Persistent Turbulence: An Empirical Model Of Sensemaking, Sensegiving, Preparedness, And Human Capacity, Daragh King

Annual DBA Scholars Conference

Leaders increasingly operate within environments characterized by uncertainty, disruption, ambiguity, and accelerating technological change. This research study investigated how experienced leaders adapt to persistent turbulent environments and identified the practices that support effective leadership under such conditions. An interpretivist qualitative research design was employed, drawing upon semi-structured interviews with eighteen senior leaders from diverse organizational contexts. The findings revealed five interconnected leadership practices: iterative sensemaking, sensegiving as mobilization, adaptive authority modulation, preparedness as enacted routine, and human-capacity regulation. Participants described turbulence not as an episodic event but as a continuous operating condition requiring ongoing adaptation. The study proposes an empirical …


Microbusiness Owner-Managers And Financial Planning: A Transtheoretical Model Of Behaviour Change Approach, Christopher L. Gorman Oct 2026

Microbusiness Owner-Managers And Financial Planning: A Transtheoretical Model Of Behaviour Change Approach, Christopher L. Gorman

Annual DBA Scholars Conference

The practitioner-scholar proposes a cross-sectional study to investigate how microbusiness owner-managers adopt financial planning behaviour through the lens of the Transtheoretical Model of Behaviour Change (TTM). The study will examine the TTM’s stages of change and the factors that influence these owner-managers’ decisions to engage in financial planning. By applying a behaviour change framework to an underexplored area of financial planning research, the study will aim to identify barriers and opportunities to microbusiness owners’ adoption of financial planning. The findings will inform strategies CFP® professionals can use to enhance client engagement, communication, and decision-making among microbusiness owner-managers.


Baseball’S Anti-Trust Exemption And Major League Baseball Labor Relations In The 20th Century, Shawn M. Smith Oct 2026

Baseball’S Anti-Trust Exemption And Major League Baseball Labor Relations In The 20th Century, Shawn M. Smith

Bound Away: The Liberty Journal of History

Baseball, being America's pastime and the most popular sport in the professional ranks from the 1870s onward for at least another century beyond that, gives us a lens wherethrough we may see so much about American culture, economics and society during this time period. This work looks at baseball’s unique economic position throughout the 20th century and how it changed over the course of time. Baseball had an exclusive arrangement unavailable to other industries in that it had an anti-trust exemption, which was based on the 1922 Supreme Court decision in  Federal Baseball Club of Baltimore v. National League. …


In Memory Of Jane Widtfeldt Meged, Luis Miguel Brito, Cristina Carvalho Oct 2026

In Memory Of Jane Widtfeldt Meged, Luis Miguel Brito, Cristina Carvalho

International Journal of Tour Guiding and Visitor Attraction Research

Short piece in Memory of Jane Widtfeldt Meged, founder member of Editorial Board of the International Journal of Tour Guiding and Visitor Attraction Research


Connecting Tourism And Mobility: The Emerging Role Of Interpreter-Driver Guides After Deregulation In Japan, Naoko Tanaka Oct 2026

Connecting Tourism And Mobility: The Emerging Role Of Interpreter-Driver Guides After Deregulation In Japan, Naoko Tanaka

International Journal of Tour Guiding and Visitor Attraction Research

Recent regulatory changes in Japan have enabled licensed interpreter-guides to engage in driver-guiding, combining guiding and driving within a single professional role. While driver-guiding has attracted attention as a means of improving tourist mobility and diversifying tourism services, limited research has examined how interpreter-guides themselves experience and negotiate this emerging form of work under conditions of deregulation. This study explores interpreter-guides’ engagement in driver-guiding through qualitative interviews with 14 licensed interpreter-guides operating in rural and urban contexts in Japan. Drawing on thematic analysis, the study examines how driver-guiding is practiced, understood, and experienced in relation to mobility, working conditions, and …


Harassment Risks, Reporting Decisions And Institutional Responses During Hospitality Internships In Ghana, Ebenezer Junior Afful, Yaa Akubia Oct 2026

Harassment Risks, Reporting Decisions And Institutional Responses During Hospitality Internships In Ghana, Ebenezer Junior Afful, Yaa Akubia

ICHRIE Research Reports

Hospitality internships can expose students to sexual harassment while leaving them uncertain whether reporting will bring protection or further risk. This study examined exposure, reporting decisions and perceived institutional response among hospitality students in Ghana. It combined a survey of 277 students from three technical universities with follow-up interviews involving 13 participants. Among valid responses, 27.0% reported personally experiencing harassment, while 30.4% reported witnessing it during placement. Only 43.2% of personal incidents and 38.3% of witnessed incidents were reported. Interviews showed that silence was shaped by normalised conduct, customer-service expectations, supervisory power, fear of consequences, unclear reporting routes, and distrust …


Hidden Thermal Signatures Reveal The Microclimatic Influence Of Scheduled Cave Tourism, Matt Rowberry, John Gunn, Andrew Smith Oct 2026

Hidden Thermal Signatures Reveal The Microclimatic Influence Of Scheduled Cave Tourism, Matt Rowberry, John Gunn, Andrew Smith

International Journal of Speleology

Tourist activity is widely recognised as a source of cave microclimate disturbance, yet visitor-induced variability is difficult to distinguish from natural environmental fluctuations. The coronavirus pandemic created a natural experiment at Poole’s Cavern, United Kingdom, in which periods of complete closure could be compared with contrasting visitor access regimes. Two years of high resolution temperature records from six monitoring points were analysed. Harmonic regression and a state space model removed deterministic diurnal cycles and lower frequency temperature variability. The remaining residual variability differed systematically among visitor access regimes and between daytime and nighttime conditions. Spectral analysis of the residuals identified …


Words And Places That Shape Behavior, Nicole J. Olynk Widmar,, Michael L. Smith, Erin Robinson Oct 2026

Words And Places That Shape Behavior, Nicole J. Olynk Widmar,, Michael L. Smith, Erin Robinson

Purdue University Press Books

Words and Places That Shape Behavior, the sixth installment in the Consumer Corner series, brings the concept of place to the forefront, connecting what people say to where they actually go. By combining insights from online and social media conversations with real-world foot traffic data, the book reveals how consumers’ stated preferences align with—or diverge from—their actions..

From the rhythms of back-to-school shopping and childcare to the draw of state fairs, lakes, and local landmarks, this book explores how everyday choices shape the places where people gather and spend their time. It examines seasonal shopping and dining trends, what …


Haven: Helping Hotels Detect Human Trafficking Together Without Sharing Guest Data, Mahboubeh Cheraghian, Saeed Vayghan, Mehmet Erdem Oct 2026

Haven: Helping Hotels Detect Human Trafficking Together Without Sharing Guest Data, Mahboubeh Cheraghian, Saeed Vayghan, Mehmet Erdem

ICHRIE Research Reports

In the global response to human trafficking, the hospitality industry occupies a crucial but understudied role. A 2018 Polaris survivor survey, based on a self-selected sample rather than a representative prevalence study, found that approximately three out of four respondents had interacted with a hotel at some point during their exploitation. The core challenge is that no single property accumulates sufficient information to act independently. Traffickers deliberately rotate guests across three or four properties within a week, and privacy regulations including the GDPR and CCPA, together with the duty hotels owe their guests, make it unlawful for properties to compare …


Permission Granted? Navigating Ai Use In Graduate Speech-Language Pathology Education, Megann Mcgill, Ana Rivera Rodriguez, Alayna Townsend, Kelly Roy, Christine Fiestas Oct 2026

Permission Granted? Navigating Ai Use In Graduate Speech-Language Pathology Education, Megann Mcgill, Ana Rivera Rodriguez, Alayna Townsend, Kelly Roy, Christine Fiestas

Teaching and Learning in Communication Sciences & Disorders

The rapid expansion of artificial intelligence (AI), particularly generative AI (GenAI), is transforming higher education and raising important questions about its role in graduate professional training. Speech-language pathology (SLP) programs face the dual challenge of preparing students to engage with AI technologies that are increasingly present in clinical and academic environments while also safeguarding academic integrity, ethical practice, and skill development. This tutorial paper describes the development and delivery of a one-hour, synchronous virtual AI training created for graduate students in a hybrid online Master of Science in SLP program at the University of St. Augustine for Health Sciences. The …


A Qualitative Content Analysis Of The Personal Branding Practices Of Forbes 30 Under 30 Honorees, Hannah Naylor Regitz Oct 2026

A Qualitative Content Analysis Of The Personal Branding Practices Of Forbes 30 Under 30 Honorees, Hannah Naylor Regitz

Doctoral Dissertations and Projects

This qualitative study examines the personal branding practices of 10 honorees from the Forbes 2025 North American 30 Under 30 list. Through a thematic content analysis of Instagram, the honorees’ posts, captions, and the conversation climate of their comments from October 2025 were analyzed to determine patterns and similarities in their personal branding practices. Grounded in cultivation theory, this study explored how repeated exposure to curated content of these high-achieving young professionals shapes their personal brand perception. Additionally, it explored their interaction with commenters and the types of comments they engaged with. The analysis revealed seven themes that were present …


A Multiple Case Study: Servant Leadership And Ethical Practices In Ethically Complex Organizational Environments, Gregory Antoine Davis Oct 2026

A Multiple Case Study: Servant Leadership And Ethical Practices In Ethically Complex Organizational Environments, Gregory Antoine Davis

Doctoral Dissertations and Projects

The purpose of this qualitative multiple case study was to explore how organizational leaders applied servant leadership to inform ethical practices within ethically complex organizational environments. Guided by a constructivist paradigm and Greenleaf’s servant leadership theory, the study examined leaders’ experiences navigating ethical challenges while balancing organizational demands with ethical responsibility. Data were collected through semi-structured interviews with organizational participants and document analysis across three organizational cases. Methodological triangulation, member checking, reflexive journaling, and an audit trail enhanced the credibility, dependability, confirmability, and transferability of the findings. Analysis revealed six interconnected themes: servant leadership, ethical leadership, organizational culture, leader development, …


Interpreting Visibility: Leadership And Employee Perspectives On Performance, Trust, And Commitment In Hierarchical Organizations, Joshua A. Hart Oct 2026

Interpreting Visibility: Leadership And Employee Perspectives On Performance, Trust, And Commitment In Hierarchical Organizations, Joshua A. Hart

Doctoral Dissertations and Projects

The purpose of this qualitative multiple-case study was to examine how leaders and employees interpreted workplace visibility and presence within hierarchical organizations. The researcher conducted semistructured interviews with 30 participants, including 15 leaders and 15 employees, across nongovernmental, civilian government, and military cases. The researcher organized 43 codes into seven themes. Participants described workplace visibility as selective access to employee activity rather than complete evidence of performance, commitment, reliability, motivation, or engagement. They described attendance, responsiveness, communication, and visible output as more perceptible aspects of work, while preparation, technical reasoning, informal coordination, and internal experience were less apparent. Participants depicted …


Exploring New Managerialism In Human Resource Membership Organizations, Pamela J. Green Oct 2026

Exploring New Managerialism In Human Resource Membership Organizations, Pamela J. Green

Doctoral Dissertations and Projects

Nonprofit membership organizations increasingly adopt new managerialism and for-profit-style business practices to strengthen sustainability, improve performance, and respond to changing revenue conditions. However, these practices may create tension when they appear to conflict with member-focused mission, collaborative decision-making, knowledge sharing, volunteer capacity, and leadership loyalty. The purpose of this flexible, multiple-case study was to explore the challenges nonprofit human resource membership organizations faced when adopting new managerialism and to investigate how this business model influenced organizational mission, leadership values and practices, knowledge sharing, organizational conflict, and leadership loyalty to the nonprofit mission. Guided by a constructivist paradigm, the study explored …


Modelling The Financial Viability Of Offshore Aquaculture Using A Case Study Of A Sea Bass Farm In The Bay Of Lion, France, Jeremy Van Dyken, Houshang Habibniya, Suzan Dsouza, Tyler Sclodnick Oct 2026

Modelling The Financial Viability Of Offshore Aquaculture Using A Case Study Of A Sea Bass Farm In The Bay Of Lion, France, Jeremy Van Dyken, Houshang Habibniya, Suzan Dsouza, Tyler Sclodnick

Journal of Ocean and Coastal Economics

The extension of net pen aquaculture to open ocean sites provides many advantages to the industry including opportunity for expansion, utilization of high energy sites, and better resilience to certain near shore or surface-associated stressors. The industry has been slow to develop due to high perceived risks and a lack of operating farms to provide financial information for open ocean farm operations. A model was developed to evaluate the economic viability of a hypothetical sea bass aquaculture venture in the open French Mediterranean Sea that utilizes open ocean submersible farming systems. Advanced open ocean equipment, including submersible net pens, environmental …


Sustainable Utilization Challenges And Opportunities Of The Blue Economy Resources In Bangladesh, Tasnia Bahar Chowdhury Oct 2026

Sustainable Utilization Challenges And Opportunities Of The Blue Economy Resources In Bangladesh, Tasnia Bahar Chowdhury

Journal of Ocean and Coastal Economics

Bangladesh’s Blue Economy, emphasizing the sustainable use of ocean and coastal resources, presents both immense opportunities and pressing challenges. Following maritime boundary settlements with India and Myanmar, the country gained an exclusive economic zone of 118,813 km² and an extended continental shelf of 37,000 km² in the Bay of Bengal, offering substantial potential in fisheries, aquaculture, renewable energy, tourism, shipping, and marine biotechnology.

The study synthesizes secondary data to examine the sustainable utilization of resources under the blue economy. Marine fisheries contribute 17% of national fish production, supporting millions of livelihoods, while ecosystems such as the Sundarbans and Saint Martin’s …


Refereed Research - Hybrid Institutional Co-Adaptation From Subsistence To Resource-Rich Markets: A Study Of Refugee Farmers In The United States, Priyanka Jayashankar Dr, Rifka Verma Oct 2026

Refereed Research - Hybrid Institutional Co-Adaptation From Subsistence To Resource-Rich Markets: A Study Of Refugee Farmers In The United States, Priyanka Jayashankar Dr, Rifka Verma

Subsistence Marketplaces

This paper investigates how refugee farmers from subsistence contexts navigate and establish themselves in U.S. agricultural markets through hybrid institutional co-adaptation. We analyse qualitative data from focus groups and interviews with refugee farmers from the African continent and agricultural value chain stakeholders across the Midwest. We derive a multi-stage process consisting of institutional sensemaking, pushback during market navigation, hybrid institutional co-adaptation and market legitimacy.


Ai-Generated Phishing Attacks: Emerging Threats And Detection Strategies For Security Operations Centers, Bahzad Khalid Oct 2026

Ai-Generated Phishing Attacks: Emerging Threats And Detection Strategies For Security Operations Centers, Bahzad Khalid

Journal of Cybersecurity Education, Research and Practice

Artificial intelligence (AI) is transforming cybersecurity by strengthening defensive capabilities while simultaneously enabling more sophisticated phishing attacks. AI generated phishing emails increasingly evade traditional detection methods through improved grammar, contextual relevance and realistic communication styles creating significant challenges for Security Operations Centers (SOCs). This study investigates the effectiveness of current email security systems in detecting AI generated phishing emails compared with traditional phishing emails. A mixed method experimental approach was employed using controlled Gmail and Outlook environments to evaluate the detection and classification of multiple phishing scenarios. The results demonstrate that several AI generated phishing emails successfully bypassed initial security …


A Narrative-Driven, Socratic Instructional Framework For Teaching Adversarial Cognition In Cybersecurity, Joshua K. Goossen Oct 2026

A Narrative-Driven, Socratic Instructional Framework For Teaching Adversarial Cognition In Cybersecurity, Joshua K. Goossen

Journal of Cybersecurity Education, Research and Practice

The Socratic method has demonstrated, in studies across law, medicine, and nursing, that dialectic structured questioning improves expert reasoning. Cybersecurity currently teaches tools and techniques but lacks Socratic dialogic leaving graduates underprepared for novel scenarios requiring cross-domain reasoning. Because law, medicine and nursing cultivate similar reasoning as security there is principled reason to expect reasoning benefits could transfer to security students. This paper argues that the correspondence warrants investigation. Investigation requires a named, teachable reasoning target analogous to clinical reasoning and we specify that target as adversarial cognition, a framework integrating adversary features, system architecture, implementation logic, governance structure, human …


Board Gender Diversity, Cultural Logics, And Corporate Tax Behaviour, Atia Hussain, Ammad Ahmed, Bao Thi Ngoc Nguyen Oct 2026

Board Gender Diversity, Cultural Logics, And Corporate Tax Behaviour, Atia Hussain, Ammad Ahmed, Bao Thi Ngoc Nguyen

All Works

Corporate tax aggressiveness tests corporate accountability, yet less is known about when board gender diversity translates into more restrained tax behaviour across institutional settings. Using 27,275 firm-year observations from 29 countries across Europe, Asia, and Australasia during 2013–2023, we examine whether board gender diversity is associated with lower tax aggressiveness and whether national culture conditions this association. Board gender diversity is negatively associated with tax aggressiveness: greater female board representation is associated with higher cash effective tax rates and more restrained tax behaviour. This association is stronger in high masculinity, uncertainty avoidance, and long-term orientation settings, but weaker in high …


Full Posterior Uncertainty Propagation In The Bg/Nbd Framework A Bayesian Foundation For Individual-Level Customer Behavior Modeling, Stuart V. Kerr Oct 2026

Full Posterior Uncertainty Propagation In The Bg/Nbd Framework A Bayesian Foundation For Individual-Level Customer Behavior Modeling, Stuart V. Kerr

UNLV Gaming Research & Review Journal

The Beta-Geometric/Negative Binomial Distribution (BG/NBD) model of Fader et al. (2005) is used to describe repeat-transaction behavior in non-contractual settings: a latent visitation rate, heterogeneous across customers, governs how of- ten a customer transacts while active, and a latent dropout probability, also het- erogeneous, governs when a customer permanently churns. In its classical form, BG/NBD is estimated using maximum likelihood, producing single point estimates of the underlying population parameters and, from these, point estimates of each customer’s individual behavior. This paper develops the model from first princi- ples as a fully Bayesian framework, estimated using Markov Chain Monte Carlo (MCMC), …